XYZ Ltd. operates in the FMCG sector in the South Indian market. To expand into Northern India, the company raises an additional capital of $\text{Rs. }20,00,000$. It raises $\text{Rs. }12,00,000$ by issuing $10\%$ Debentures of $\text{Rs. }100$ each at a discount of $10\%$, redeemable after $6$ years. The remaining funds are raised by issuing perpetual $5\%$ Debentures of $\text{Rs. }8,00,000$ of $\text{Rs. }100$ each at a $15\%$ premium. After six years of successful operations, the company takes a loan of $\text{Rs. }5,00,000$ from PNB, pledging $5\%$ Debentures of $\text{Rs. }8,00,000$ as collateral security. The loan is fully repaid within two years.When issuing the $10\%$ debentures of $\text{Rs. }12,00,000$ at a $10\%$ discount, what amount should be debited to the "Discount on Issue of Debentures A/c" if all money is received in a single installment?

1. A
   $\text{Rs. }10,00,000$
2. B
   $\text{Rs. }12,00,000$
3. C
   $\text{Rs. }1,20,000$
4. D
   $\text{Rs. }1,00,000$